Magnetic resonance imaging (MRI) is an exemplary medical imaging technique used in medical diagnose. Magnetic resonance (MR) scanners use strong magnetic fields, magnetic field gradients, and radio waves to generate images of an object to be scanned (e.g., tissues or organs in a body). QSM technique is widely used in MR imaging by determining a susceptibility distribution associated with the object. Using QSM technique, the intensity distribution of a magnetic field (i.e., field distribution) relative to at least one portion of the object may be determined based on MR imaging data, and the susceptibility distribution associated with the object under the magnetic field may be determined based on a physical relationship between susceptibility distribution and field distribution defined by a dipole kernel function. Generally, the susceptibility distribution associated with an object may be determined using a reverse dipole kernel function, which may cause artifacts in an MR image reconstructed based on the susceptibility distribution and poor image quality. Thus, it is desirable to provide systems and methods for reconstructing MR images based on susceptibility distribution with improved image quality.